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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2013
INCOME TAXES [Abstract] |
Schedule of Deferred Tax Assets | The significant components of the Company's deferred tax account balances are as follows:
|  | Year ended December 31, |
|  | 2013 |  |  | 2012 |
Deferred tax assets: |  |  |  |  |  |
Net operating losses |  | $ | 1,698,286 |  |  | $ | 777,970 |
Allowance for bad debts |  |  | 2,066 |  |  |  | - |
Stock options |  |  | 6,167 |  |  |  | - |
Capital loss carryover |  |  | - |  |  |  | 10,496 |
Common Stock for Services |  |  | - |  |  |  | 10,000 |
Deferred revenue |  |  | - |  |  |  | 38,445 |
Valuation allowance |  |  | (1,691,298 | ) |  |  | (835,637 | )
Net deferred tax assets |  | $ | 15,221 |  |  | $ | 1,274 |
Total deferred tax liabilities |  |  | (15,221 | ) |  |  | (1,274 | )
Total net deferred taxes |  | $ | - |  |  | $ | - |
Schedule of Effective Income Tax Rate Reconciliation | Reconciliation of the differences between income tax benefit computed at the federal statutory tax rate of 34% and 15% for 2013 and 2012, respectively and the provision for income tax benefit for the years ended December 31, 2013 and 2012 is as follows:
|  | Year ended December 31, |
|  | 2013 |  |  | 2012 |
Income tax (loss) at federal statutory rate |  |  | (34.00 | )% |  |  | (15.00 | )%
State taxes, net of federal benefit |  |  | (3.63 | )% |  |  | (4.08 | )%
Nondeductible items |  |  | (93.37 | )% |  |  | 12.90 | %
Changes in valuation allowance |  |  | 131.00 | % |  |  | 6.18 | %
|  |  | 0.00 | % |  |  | 0.00 | %

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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